{"id":2599,"date":"2026-06-23T06:40:12","date_gmt":"2026-06-23T06:40:12","guid":{"rendered":"https:\/\/vataccount.com\/corporate-tax\/?page_id=2599"},"modified":"2026-06-24T09:54:19","modified_gmt":"2026-06-24T09:54:19","slug":"uae-ct-registration-checklist-alsaqr","status":"publish","type":"page","link":"https:\/\/vataccount.com\/corporate-tax\/uae-ct-registration-checklist-alsaqr\/","title":{"rendered":"UAE CT Registration Checklist AlSaqr"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2599\" class=\"elementor elementor-2599\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f5c6c4d elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"f5c6c4d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91b35eb\" data-id=\"91b35eb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c377065 elementor-widget elementor-widget-html\" data-id=\"c377065\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n  * { margin: 0; padding: 0; box-sizing: border-box; }\r\n\r\n  :root {\r\n    --cream: #F5F0E8;\r\n    --white: #FFFFFF;\r\n    --near-black: #1A1A1A;\r\n    --gold: #C9A84C;\r\n    --gold-dark: #B8942A;\r\n    --charcoal: #1C1C2E;\r\n    --border: #E0D9CC;\r\n    --secondary: #555555;\r\n    --card-bg: #FFFFFF;\r\n    --whatsapp: #25D366;\r\n    --whatsapp-dark: #1DA851;\r\n    --email-blue: #1565C0;\r\n    --tag-mandatory: #B71C1C;\r\n    --tag-mandatory-bg: #FFEBEE;\r\n    --tag-conditional: #E65100;\r\n    --tag-conditional-bg: #FFF3E0;\r\n    --tag-recommended: #2E7D32;\r\n    --tag-recommended-bg: #E8F5E9;\r\n  }\r\n\r\n  body {\r\n    font-family: 'Segoe UI', Arial, sans-serif;\r\n    background: var(--cream);\r\n    color: var(--near-black);\r\n    font-size: 14px;\r\n    line-height: 1.65;\r\n  }\r\n\r\n  \/* \u2500\u2500 HEADER \u2500\u2500 *\/\r\n  .header {\r\n    background: #FFFFFF;\r\n    display: flex;\r\n    justify-content: space-between;\r\n    align-items: center;\r\n    border-bottom: 3px solid var(--gold);\r\n    border-top: 5px solid var(--charcoal);\r\n    padding: 16px 40px;\r\n    box-shadow: 0 2px 12px rgba(0,0,0,0.07);\r\n  }\r\n  .header-logo-panel {\r\n    background: transparent;\r\n    padding: 0;\r\n    display: flex;\r\n    align-items: center;\r\n    flex-shrink: 0;\r\n  }\r\n    .header-logo-panel img{\r\n width: 150px;\r\n  }\r\n  .header-right {\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: flex-end;\r\n    flex: 1;\r\n    gap: 12px;\r\n  }\r\n  .header-tagline {\r\n    font-size: 11px;\r\n    color: var(--secondary);\r\n    letter-spacing: 0.6px;\r\n    text-align: right;\r\n    line-height: 1.5;\r\n  }\r\n  .header-badge {\r\n    background: var(--charcoal);\r\n    color: var(--gold);\r\n    font-size: 10px;\r\n    font-weight: 800;\r\n    padding: 6px 14px;\r\n    border-radius: 3px;\r\n    letter-spacing: 1px;\r\n    text-transform: uppercase;\r\n    border: 1px solid var(--gold);\r\n    white-space: nowrap;\r\n  }\r\n\r\n  \/* \u2500\u2500 HERO \u2500\u2500 *\/\r\n  .hero {\r\n    background: linear-gradient(135deg, var(--charcoal) 0%, #2D2A50 60%, #3D3010 100%);\r\n    padding: 56px 48px 48px;\r\n    position: relative;\r\n    overflow: hidden;\r\n  }\r\n  .hero::before {\r\n    content: '';\r\n    position: absolute;\r\n    top: 0; left: 0; right: 0; bottom: 0;\r\n    background: repeating-linear-gradient(\r\n      45deg, transparent, transparent 40px,\r\n      rgba(201,168,76,0.04) 40px, rgba(201,168,76,0.04) 41px\r\n    );\r\n  }\r\n  .hero-eyebrow {\r\n    font-size: 11px;\r\n    font-weight: 700;\r\n    letter-spacing: 2.5px;\r\n    color: var(--gold);\r\n    text-transform: uppercase;\r\n    margin-bottom: 14px;\r\n    position: relative;\r\n  }\r\n  .hero-title {\r\n    font-size: 40px;\r\n    font-weight: 900;\r\n    color: #FFFFFF;\r\n    line-height: 1.15;\r\n    margin-bottom: 16px;\r\n    max-width: 680px;\r\n    position: relative;\r\n  }\r\n  .hero-title span { color: var(--gold); }\r\n  .hero-subtitle {\r\n    font-size: 15px;\r\n    color: #ccc;\r\n    max-width: 640px;\r\n    margin-bottom: 32px;\r\n    position: relative;\r\n  }\r\n  .hero-stats {\r\n    display: flex;\r\n    gap: 24px;\r\n    flex-wrap: wrap;\r\n    position: relative;\r\n  }\r\n  .hero-stat {\r\n    background: rgba(255,255,255,0.07);\r\n    border: 1px solid rgba(201,168,76,0.3);\r\n    border-radius: 6px;\r\n    padding: 14px 22px;\r\n    min-width: 130px;\r\n    text-align: center;\r\n  }\r\n  .hero-stat-value {\r\n    font-size: 20px;\r\n    font-weight: 900;\r\n    color: var(--gold);\r\n    display: block;\r\n  }\r\n  .hero-stat-label {\r\n    font-size: 11px;\r\n    color: #bbb;\r\n    margin-top: 3px;\r\n    line-height: 1.4;\r\n  }\r\n\r\n  \/* \u2500\u2500 MAIN \u2500\u2500 *\/\r\n  .main { max-width: 1100px; margin: 0 auto; padding: 48px 32px; }\r\n\r\n  \/* \u2500\u2500 SECTION HEADERS \u2500\u2500 *\/\r\n  .section-header {\r\n    display: flex;\r\n    align-items: center;\r\n    gap: 14px;\r\n    margin-bottom: 24px;\r\n    padding-bottom: 12px;\r\n    border-bottom: 2px solid var(--gold);\r\n  }\r\n  .section-num {\r\n    background: var(--gold);\r\n    color: var(--charcoal);\r\n    font-size: 13px;\r\n    font-weight: 900;\r\n    width: 34px; height: 34px;\r\n    border-radius: 5px;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n    flex-shrink: 0;\r\n  }\r\n  .section-title { font-size: 20px; font-weight: 800; color: var(--near-black); }\r\n  .section-desc { font-size: 13px; color: var(--secondary); margin-top: 2px; }\r\n  .section-block { margin-bottom: 52px; }\r\n\r\n  \/* \u2500\u2500 LEGEND \u2500\u2500 *\/\r\n  .legend {\r\n    display: flex;\r\n    gap: 16px;\r\n    flex-wrap: wrap;\r\n    background: var(--card-bg);\r\n    border: 1px solid var(--border);\r\n    border-radius: 8px;\r\n    padding: 14px 20px;\r\n    margin-bottom: 24px;\r\n    align-items: center;\r\n  }\r\n  .legend-label { font-size: 12px; font-weight: 700; color: var(--secondary); margin-right: 4px; }\r\n  .tag {\r\n    display: inline-block;\r\n    font-size: 10px;\r\n    font-weight: 800;\r\n    padding: 3px 9px;\r\n    border-radius: 3px;\r\n    letter-spacing: 0.6px;\r\n    text-transform: uppercase;\r\n  }\r\n  .tag-m  { background: var(--tag-mandatory-bg);   color: var(--tag-mandatory); }\r\n  .tag-c  { background: var(--tag-conditional-bg); color: var(--tag-conditional); }\r\n  .tag-r  { background: var(--tag-recommended-bg); color: var(--tag-recommended); }\r\n\r\n  \/* \u2500\u2500 DOCUMENT TABLE \u2500\u2500 *\/\r\n  .doc-table {\r\n    width: 100%;\r\n    border-collapse: collapse;\r\n    background: var(--card-bg);\r\n    border: 1px solid var(--border);\r\n    border-radius: 8px;\r\n    overflow: hidden;\r\n    font-size: 13px;\r\n    margin-bottom: 8px;\r\n  }\r\n  .doc-table thead { background: var(--charcoal); }\r\n  .doc-table thead th {\r\n    color: var(--gold);\r\n    font-size: 11px;\r\n    font-weight: 800;\r\n    letter-spacing: 0.8px;\r\n    text-transform: uppercase;\r\n    padding: 12px 16px;\r\n    text-align: left;\r\n  }\r\n  .doc-table tbody tr { border-bottom: 1px solid var(--border); }\r\n  .doc-table tbody tr:last-child { border-bottom: none; }\r\n  .doc-table tbody tr:nth-child(even) { background: #FAFAF7; }\r\n  .doc-table tbody td { padding: 11px 16px; vertical-align: top; }\r\n  .doc-num { font-weight: 900; color: var(--gold-dark); font-size: 13px; white-space: nowrap; }\r\n  .doc-name { font-weight: 700; color: var(--near-black); }\r\n  .doc-note { font-size: 12px; color: var(--secondary); margin-top: 3px; }\r\n  .doc-format { font-size: 11px; color: var(--secondary); font-style: italic; white-space: nowrap; }\r\n\r\n  \/* \u2500\u2500 INFO \/ ALERT BOXES \u2500\u2500 *\/\r\n  .info-box {\r\n    background: #FFF8E1;\r\n    border: 1px solid var(--gold);\r\n    border-left: 5px solid var(--gold-dark);\r\n    border-radius: 6px;\r\n    padding: 14px 18px;\r\n    font-size: 13px;\r\n    margin-bottom: 20px;\r\n    display: flex;\r\n    gap: 10px;\r\n    align-items: flex-start;\r\n  }\r\n  .info-icon { font-size: 18px; flex-shrink: 0; }\r\n  .note-box {\r\n    background: #F3E5F5;\r\n    border: 1px solid #CE93D8;\r\n    border-left: 5px solid #7B1FA2;\r\n    border-radius: 6px;\r\n    padding: 12px 18px;\r\n    font-size: 12px;\r\n    color: #4A148C;\r\n    margin-top: 8px;\r\n  }\r\n  .alert-red {\r\n    background: #FFEBEE;\r\n    border: 1px solid #EF9A9A;\r\n    border-left: 5px solid var(--tag-mandatory);\r\n    border-radius: 6px;\r\n    padding: 14px 18px;\r\n    font-size: 13px;\r\n    margin-bottom: 20px;\r\n    display: flex;\r\n    gap: 10px;\r\n    align-items: flex-start;\r\n  }\r\n\r\n  \/* \u2500\u2500 DIVIDER \u2500\u2500 *\/\r\n  .gold-divider { height: 2px; background: linear-gradient(to right, var(--gold), transparent); margin: 40px 0; border: none; }\r\n\r\n  \/* \u2500\u2500 CONTACT SECTION \u2500\u2500 *\/\r\n  .contact-section {\r\n    background: var(--card-bg);\r\n    border: 1px solid var(--border);\r\n    border-radius: 12px;\r\n    overflow: hidden;\r\n    margin-bottom: 48px;\r\n  }\r\n  .contact-header {\r\n    background: var(--charcoal);\r\n    padding: 24px 32px;\r\n    border-bottom: 3px solid var(--gold);\r\n  }\r\n  .contact-header-title { font-size: 22px; font-weight: 900; color: #fff; margin-bottom: 6px; }\r\n  .contact-header-title span { color: var(--gold); }\r\n  .contact-header-sub { font-size: 13px; color: #bbb; }\r\n  .contact-body { padding: 32px; }\r\n  .contact-cards {\r\n    display: grid;\r\n    grid-template-columns: 1fr 1fr;\r\n    gap: 20px;\r\n    margin-bottom: 28px;\r\n  }\r\n  .wa-card {\r\n    background: linear-gradient(135deg, #075E54 0%, #128C7E 100%);\r\n    border-radius: 12px; padding: 28px; text-align: center;\r\n    position: relative; overflow: hidden;\r\n    transition: transform 0.2s, box-shadow 0.2s;\r\n  }\r\n  .wa-card:hover { transform: translateY(-2px); box-shadow: 0 8px 28px rgba(37,211,102,0.25); }\r\n  .wa-card::before {\r\n    content: ''; position: absolute; top: -30px; right: -30px;\r\n    width: 100px; height: 100px; border-radius: 50%;\r\n    background: rgba(255,255,255,0.05);\r\n  }\r\n  .wa-icon { font-size: 48px; margin-bottom: 12px; }\r\n  .wa-title { font-size: 18px; font-weight: 900; color: #fff; margin-bottom: 6px; }\r\n  .wa-sub { font-size: 12px; color: rgba(255,255,255,0.75); margin-bottom: 18px; }\r\n  .wa-number { font-size: 20px; font-weight: 900; color: #fff; margin-bottom: 18px; letter-spacing: 1px; }\r\n  .wa-btn {\r\n    display: inline-block; background: #25D366; color: #fff;\r\n    font-size: 13px; font-weight: 800; padding: 12px 28px;\r\n    border-radius: 6px; text-decoration: none; letter-spacing: 0.5px;\r\n    transition: background 0.2s;\r\n  }\r\n  .wa-btn:hover { background: #1DA851; }\r\n  .wa-steps { margin-top: 16px; text-align: left; }\r\n  .wa-step {\r\n    display: flex; align-items: flex-start; gap: 10px;\r\n    padding: 8px 0; border-bottom: 1px solid rgba(255,255,255,0.12);\r\n    font-size: 12px; color: rgba(255,255,255,0.8);\r\n  }\r\n  .wa-step:last-child { border-bottom: none; }\r\n  .wa-step-num {\r\n    background: #25D366; color: #fff; font-size: 10px; font-weight: 900;\r\n    width: 20px; height: 20px; border-radius: 50%;\r\n    display: flex; align-items: center; justify-content: center;\r\n    flex-shrink: 0; margin-top: 1px;\r\n  }\r\n  .email-card {\r\n    background: linear-gradient(135deg, #0D47A1 0%, #1565C0 100%);\r\n    border-radius: 12px; padding: 28px; text-align: center;\r\n    position: relative; overflow: hidden;\r\n    transition: transform 0.2s, box-shadow 0.2s;\r\n  }\r\n  .email-card:hover { transform: translateY(-2px); box-shadow: 0 8px 28px rgba(21,101,192,0.3); }\r\n  .email-card::before {\r\n    content: ''; position: absolute; top: -30px; right: -30px;\r\n    width: 100px; height: 100px; border-radius: 50%;\r\n    background: rgba(255,255,255,0.05);\r\n  }\r\n  .email-icon { font-size: 48px; margin-bottom: 12px; }\r\n  .email-title { font-size: 18px; font-weight: 900; color: #fff; margin-bottom: 6px; }\r\n  .email-sub { font-size: 12px; color: rgba(255,255,255,0.75); margin-bottom: 18px; }\r\n  .email-addr { font-size: 16px; font-weight: 900; color: #fff; margin-bottom: 18px; letter-spacing: 0.5px; }\r\n  .email-btn {\r\n    display: inline-block; background: rgba(255,255,255,0.18); color: #fff;\r\n    font-size: 13px; font-weight: 800; padding: 12px 28px;\r\n    border-radius: 6px; text-decoration: none;\r\n    border: 2px solid rgba(255,255,255,0.4); letter-spacing: 0.5px;\r\n    transition: background 0.2s;\r\n  }\r\n  .email-btn:hover { background: rgba(255,255,255,0.28); }\r\n  .email-steps { margin-top: 16px; text-align: left; }\r\n  .email-step {\r\n    display: flex; align-items: flex-start; gap: 10px;\r\n    padding: 8px 0; border-bottom: 1px solid rgba(255,255,255,0.12);\r\n    font-size: 12px; color: rgba(255,255,255,0.8);\r\n  }\r\n  .email-step:last-child { border-bottom: none; }\r\n  .email-step-num {\r\n    background: rgba(255,255,255,0.25); color: #fff;\r\n    font-size: 10px; font-weight: 900;\r\n    width: 20px; height: 20px; border-radius: 50%;\r\n    display: flex; align-items: center; justify-content: center;\r\n    flex-shrink: 0; margin-top: 1px;\r\n  }\r\n  .subject-box {\r\n    background: var(--cream); border: 1px solid var(--border);\r\n    border-radius: 8px; padding: 16px 20px;\r\n  }\r\n  .subject-label {\r\n    font-size: 11px; font-weight: 800; color: var(--gold-dark);\r\n    letter-spacing: 0.8px; text-transform: uppercase; margin-bottom: 8px;\r\n  }\r\n  .subject-line {\r\n    display: flex; align-items: center; gap: 10px;\r\n    background: #fff; border: 1px solid var(--border);\r\n    border-radius: 5px; padding: 10px 14px;\r\n    font-size: 13px; margin-bottom: 8px;\r\n  }\r\n  .subject-line:last-child { margin-bottom: 0; }\r\n  .subject-prefix { font-weight: 800; color: var(--gold-dark); white-space: nowrap; }\r\n  .subject-text { color: var(--secondary); font-style: italic; }\r\n\r\n  \/* \u2500\u2500 NOTICE \u2500\u2500 *\/\r\n  .notice-box {\r\n    background: var(--card-bg); border: 1px solid var(--border);\r\n    border-top: 4px solid var(--gold); border-radius: 8px;\r\n    padding: 20px 24px; margin-bottom: 20px;\r\n  }\r\n  .notice-title {\r\n    font-size: 12px; font-weight: 800; color: var(--gold-dark);\r\n    letter-spacing: 1px; text-transform: uppercase; margin-bottom: 10px;\r\n  }\r\n  .notice-text { font-size: 12px; color: var(--secondary); line-height: 1.7; }\r\n\r\n  \/* \u2500\u2500 PRINT BAR \u2500\u2500 *\/\r\n  .print-bar {\r\n    background: var(--card-bg); border-bottom: 1px solid var(--border);\r\n    padding: 10px 48px; display: flex; justify-content: flex-end; gap: 12px;\r\n  }\r\n  .print-btn {\r\n    background: var(--charcoal); color: var(--gold);\r\n    border: 1px solid var(--gold); padding: 7px 18px;\r\n    border-radius: 4px; font-size: 12px; font-weight: 700;\r\n    cursor: pointer; letter-spacing: 0.5px; transition: background 0.2s;\r\n  }\r\n  .print-btn:hover { background: var(--gold); color: var(--charcoal); }\r\n\r\n  \/* \u2500\u2500 FOOTER \u2500\u2500 *\/\r\n  .footer {\r\n    background: var(--charcoal); color: #aaa;\r\n    padding: 28px 48px;\r\n    display: flex; justify-content: space-between; align-items: center;\r\n    border-top: 3px solid var(--gold); flex-wrap: wrap; gap: 16px;\r\n  }\r\n  .footer-contact { font-size: 12px; text-align: right; color: #ccc; line-height: 1.8; }\r\n  .footer-contact a { color: var(--gold); text-decoration: none; }\r\n\r\n  @media (max-width: 700px) {\r\n    .hero, .footer, .print-bar { padding: 28px 16px; }\r\n    .main { padding: 24px 16px; }\r\n    .hero-title { font-size: 26px; }\r\n    .contact-cards { grid-template-columns: 1fr; }\r\n    .contact-body { padding: 20px; }\r\n    .hero-stats { flex-direction: column; }\r\n    .doc-table { font-size: 12px; }\r\n    .header { flex-direction: column; padding: 16px; gap: 12px; }\r\n    .header-right { justify-content: center; flex-wrap: wrap; }\r\n    .header-tagline { text-align: center; }\r\n  }\r\n  @media print {\r\n    .print-bar, .wa-btn, .email-btn { display: none !important; }\r\n    body { background: white; }\r\n  }\r\n<\/style>\r\n<!-- PRINT BAR -->\r\n<div class=\"print-bar\">\r\n  <button class=\"print-btn\" onclick=\"window.print()\">\ud83d\udda8\ufe0f Print \/ Save as PDF<\/button>\r\n<\/div>\r\n\r\n<!-- HEADER -->\r\n<div class=\"header\">\r\n  <div class=\"header-logo-panel\">\r\n    <img decoding=\"async\" src=\"https:\/\/vataccount.com\/corporate-tax\/wp-content\/uploads\/2025\/07\/Logo-png-1024x307.png\" alt=\"\">\r\n  <\/div>\r\n  <div class=\"header-right\">\r\n    <div class=\"header-tagline\">UAE Corporate Tax \u00b7 VAT \u00b7 Compliance Advisory<br>www.vataccount.com<\/div>\r\n    <div class=\"header-badge\">Client Checklist<\/div>\r\n  <\/div>\r\n<\/div>\r\n\r\n<!-- HERO -->\r\n<div class=\"hero\">\r\n  <div class=\"hero-eyebrow\">UAE Federal Tax Authority \u00b7 Federal Decree-Law No. 47 of 2022<\/div>\r\n  <h1 class=\"hero-title\">UAE <span>Corporate Tax<\/span><br>Registration Checklist<\/h1>\r\n  <p class=\"hero-subtitle\">A complete reference of all documents required to register for UAE Corporate Tax on the EmaraTax portal. Prepared by AL SAQR Accounting &amp; Bookkeeping to ensure a smooth, FTA-compliant CT registration process.<\/p>\r\n  <div class=\"hero-stats\">\r\n    <div class=\"hero-stat\">\r\n      <span class=\"hero-stat-value\">9%<\/span>\r\n      <span class=\"hero-stat-label\">Corporate Tax Rate<br>(Taxable Income &gt; AED 375K)<\/span>\r\n    <\/div>\r\n    <div class=\"hero-stat\">\r\n      <span class=\"hero-stat-value\">0%<\/span>\r\n      <span class=\"hero-stat-label\">CT Rate on Income<br>up to AED 375,000<\/span>\r\n    <\/div>\r\n    <div class=\"hero-stat\">\r\n      <span class=\"hero-stat-value\">3 Months<\/span>\r\n      <span class=\"hero-stat-label\">Registration Deadline<br>from Licence Issue Date<\/span>\r\n    <\/div>\r\n    <div class=\"hero-stat\">\r\n      <span class=\"hero-stat-value\">AED 10,000<\/span>\r\n      <span class=\"hero-stat-label\">Late Registration<br>Penalty<\/span>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n\r\n<!-- MAIN -->\r\n<div class=\"main\">\r\n\r\n  <!-- LEGEND -->\r\n  <div class=\"legend\">\r\n    <span class=\"legend-label\">Document Tags:<\/span>\r\n    <span class=\"tag tag-m\">Mandatory<\/span>\r\n    <span style=\"font-size:12px;color:var(--secondary);\">\u2014 Required in all cases<\/span>\r\n    &nbsp;&nbsp;\r\n    <span class=\"tag tag-c\">Conditional<\/span>\r\n    <span style=\"font-size:12px;color:var(--secondary);\">\u2014 Required only in specific circumstances<\/span>\r\n    &nbsp;&nbsp;\r\n    <span class=\"tag tag-r\">Recommended<\/span>\r\n    <span style=\"font-size:12px;color:var(--secondary);\">\u2014 Strengthens the application \/ reduces FTA queries<\/span>\r\n  <\/div>\r\n\r\n  <div class=\"alert-red\">\r\n    <div class=\"info-icon\">\u26a0\ufe0f<\/div>\r\n    <div>\r\n      <strong>Registration Deadline:<\/strong> All UAE businesses are required to register for Corporate Tax. The deadline is <strong>3 months from the date of licence issuance<\/strong> for new businesses, and specific deadlines apply for existing businesses based on their financial year. Failure to register on time attracts a <strong>penalty of AED 10,000<\/strong>. Register immediately if not yet done.\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"info-box\">\r\n    <div class=\"info-icon\">\ud83d\udccb<\/div>\r\n    <div>All documents must be in <strong>PDF or JPG format<\/strong>, clearly legible, in English or Arabic. Certified translations required for other languages. All documents must be <strong>current and valid<\/strong> at time of submission. Registration is completed on the <strong>EmaraTax portal<\/strong> at <strong>tax.gov.ae<\/strong>.<\/div>\r\n  <\/div>\r\n\r\n  <!-- SECTION 1: BUSINESS ENTITY -->\r\n  <div class=\"section-block\">\r\n    <div class=\"section-header\">\r\n      <div class=\"section-num\">01<\/div>\r\n      <div>\r\n        <div class=\"section-title\">Business Entity Documents<\/div>\r\n        <div class=\"section-desc\">Core legal identity documents for the registering entity \u2014 Mainland, Free Zone, or Foreign Branch<\/div>\r\n      <\/div>\r\n    <\/div>\r\n    <table class=\"doc-table\">\r\n      <thead>\r\n        <tr><th>#<\/th><th>Document<\/th><th>Format \/ Notes<\/th><th>Tag<\/th><\/tr>\r\n      <\/thead>\r\n      <tbody>\r\n        <tr>\r\n          <td class=\"doc-num\">1.1<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Trade Licence \/ Business Licence<\/div>\r\n            <div class=\"doc-note\">Valid and current copy. All activities listed must reflect the actual business carried on. For Free Zone entities, the Free Zone licence is required.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF\/JPG \u00b7 Valid copy<\/td>\r\n          <td><span class=\"tag tag-m\">Mandatory<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">1.2<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Certificate of Incorporation \/ Commercial Registration<\/div>\r\n            <div class=\"doc-note\">Issued by DED, relevant Free Zone Authority, or MOEC. Required for companies. Not separately required for sole establishments where the trade licence suffices.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 Official copy<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">1.3<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Memorandum &amp; Articles of Association (MOA \/ AOA)<\/div>\r\n            <div class=\"doc-note\">For LLCs, FZCOs, PSCs, and corporate entities. Must reflect current shareholding structure and authorised signatories.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 Notarised \/ latest version<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">1.4<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Partnership Agreement<\/div>\r\n            <div class=\"doc-note\">For general and limited partnerships. Must confirm each partner's profit share and management authority for CT purposes.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 Signed copy<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">1.5<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Branch Registration Certificate<\/div>\r\n            <div class=\"doc-note\">For UAE branches of foreign companies \u2014 branch registration certificate from DED or relevant authority confirming the UAE branch's legal establishment.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 Authority-issued<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">1.6<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Parent Company Incorporation Documents<\/div>\r\n            <div class=\"doc-note\">For UAE branches of foreign entities \u2014 Certificate of Incorporation and constitutional documents of the overseas parent company. Must be attested \/ apostilled.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 Attested \/ Apostilled<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n  <\/div>\r\n\r\n  <!-- SECTION 2: OWNER \/ AUTHORISED SIGNATORY -->\r\n  <div class=\"section-block\">\r\n    <div class=\"section-header\">\r\n      <div class=\"section-num\">02<\/div>\r\n      <div>\r\n        <div class=\"section-title\">Owner &amp; Authorised Signatory Documents<\/div>\r\n        <div class=\"section-desc\">Identity verification for all owners, directors, managers, and authorised CT signatories<\/div>\r\n      <\/div>\r\n    <\/div>\r\n    <table class=\"doc-table\">\r\n      <thead>\r\n        <tr><th>#<\/th><th>Document<\/th><th>Format \/ Notes<\/th><th>Tag<\/th><\/tr>\r\n      <\/thead>\r\n      <tbody>\r\n        <tr>\r\n          <td class=\"doc-num\">2.1<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Passport Copy \u2014 Owner \/ All Shareholders \/ Directors<\/div>\r\n            <div class=\"doc-note\">All shareholders holding 25% or more and all directors must be included. Must be valid at date of submission.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF\/JPG \u00b7 Clear scan<\/td>\r\n          <td><span class=\"tag tag-m\">Mandatory<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">2.2<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">UAE Residence Visa \u2014 UAE Resident Owners \/ Directors<\/div>\r\n            <div class=\"doc-note\">Required for all UAE resident shareholders and directors. Non-resident individuals submit passport only.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF\/JPG \u00b7 Valid copy<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">2.3<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Emirates ID \u2014 UAE Resident Owners \/ Directors<\/div>\r\n            <div class=\"doc-note\">Front and back copy. Must be valid. Required for all UAE residents with ownership or directorship roles.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF\/JPG \u00b7 Both sides<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">2.4<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Authorised Signatory Details for EmaraTax<\/div>\r\n            <div class=\"doc-note\">Full name, designation, Emirates ID, and active email address of the person authorised to manage Corporate Tax affairs on EmaraTax. This person will receive all FTA CT correspondence.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">Written details<\/td>\r\n          <td><span class=\"tag tag-m\">Mandatory<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">2.5<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Power of Attorney (POA)<\/div>\r\n            <div class=\"doc-note\">Required if the CT registration is filed by a tax agent or authorised representative. Must be notarised and specifically authorise CT registration and filing.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 Notarised<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n  <\/div>\r\n\r\n  <!-- SECTION 3: FINANCIAL YEAR & ACCOUNTING -->\r\n  <div class=\"section-block\">\r\n    <div class=\"section-header\">\r\n      <div class=\"section-num\">03<\/div>\r\n      <div>\r\n        <div class=\"section-title\">Financial Year &amp; Accounting Period<\/div>\r\n        <div class=\"section-desc\">Critical information for determining the first CT taxable period and return filing deadline<\/div>\r\n      <\/div>\r\n    <\/div>\r\n\r\n    <div class=\"info-box\">\r\n      <div class=\"info-icon\">\ud83d\udca1<\/div>\r\n      <div>The FTA requires confirmation of the entity's <strong>financial year start and end date<\/strong> at registration stage. This determines the first CT taxable period. The standard financial year is <strong>1 January \u2013 31 December<\/strong>, but entities with a different financial year (e.g. 1 April \u2013 31 March) must confirm this at registration. The first CT return is due <strong>9 months after the financial year end<\/strong>.<\/div>\r\n    <\/div>\r\n\r\n    <table class=\"doc-table\">\r\n      <thead>\r\n        <tr><th>#<\/th><th>Document \/ Information<\/th><th>Format \/ Notes<\/th><th>Tag<\/th><\/tr>\r\n      <\/thead>\r\n      <tbody>\r\n        <tr>\r\n          <td class=\"doc-num\">3.1<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Confirmation of Financial Year Start &amp; End Date<\/div>\r\n            <div class=\"doc-note\">Required at EmaraTax registration. Determines CT taxable period and first return due date. Must match the entity's adopted accounting period.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">Written \/ EmaraTax input<\/td>\r\n          <td><span class=\"tag tag-m\">Mandatory<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">3.2<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Most Recent Audited Financial Statements<\/div>\r\n            <div class=\"doc-note\">Prior year audited accounts. Required to establish opening balance sheet for CT purposes, particularly for transitional rules under Article 61 of the CT Law.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 Audited copy<\/td>\r\n          <td><span class=\"tag tag-r\">Recommended<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">3.3<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Management Accounts (if audit not available)<\/div>\r\n            <div class=\"doc-note\">For entities where audited accounts are not yet available \u2014 management accounts provide sufficient basis for CT registration and initial period planning.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF\/Excel<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">3.4<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Chart of Accounts \/ Accounting System Details<\/div>\r\n            <div class=\"doc-note\">Confirms the accounting software in use (e.g. Zoho, QuickBooks, SAP). Supports assessment of whether IFRS or IFRS for SMEs is the applicable accounting standard for CT purposes.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">Written \/ system printout<\/td>\r\n          <td><span class=\"tag tag-r\">Recommended<\/span><\/td>\r\n        <\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n  <\/div>\r\n\r\n  <!-- SECTION 4: BUSINESS PREMISES -->\r\n  <div class=\"section-block\">\r\n    <div class=\"section-header\">\r\n      <div class=\"section-num\">04<\/div>\r\n      <div>\r\n        <div class=\"section-title\">Business Premises &amp; Address<\/div>\r\n        <div class=\"section-desc\">Confirmation of the registered and operating address of the business in the UAE<\/div>\r\n      <\/div>\r\n    <\/div>\r\n    <table class=\"doc-table\">\r\n      <thead>\r\n        <tr><th>#<\/th><th>Document<\/th><th>Format \/ Notes<\/th><th>Tag<\/th><\/tr>\r\n      <\/thead>\r\n      <tbody>\r\n        <tr>\r\n          <td class=\"doc-num\">4.1<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Ejari Certificate \/ Tenancy Contract<\/div>\r\n            <div class=\"doc-note\">For mainland entities \u2014 RERA-registered lease agreement for the principal business address. Must be valid and in the business name.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 Valid Ejari<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">4.2<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Free Zone Lease \/ Flexi-Desk \/ Virtual Office Confirmation<\/div>\r\n            <div class=\"doc-note\">For Free Zone entities \u2014 lease agreement or office confirmation from the Free Zone authority confirming the registered address.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 Authority-issued<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">4.3<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Utility Bill (DEWA \/ ADDC \/ SEWA)<\/div>\r\n            <div class=\"doc-note\">Recent utility bill in the business name confirming operating address. Useful corroborating evidence of physical presence \u2014 particularly relevant for substance requirements.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 Last 3 months<\/td>\r\n          <td><span class=\"tag tag-r\">Recommended<\/span><\/td>\r\n        <\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n  <\/div>\r\n\r\n  <!-- SECTION 5: BANK & CONTACT -->\r\n  <div class=\"section-block\">\r\n    <div class=\"section-header\">\r\n      <div class=\"section-num\">05<\/div>\r\n      <div>\r\n        <div class=\"section-title\">Bank &amp; Contact Information<\/div>\r\n        <div class=\"section-desc\">Required for EmaraTax portal registration and all FTA CT correspondence<\/div>\r\n      <\/div>\r\n    <\/div>\r\n    <table class=\"doc-table\">\r\n      <thead>\r\n        <tr><th>#<\/th><th>Document \/ Information<\/th><th>Format \/ Notes<\/th><th>Tag<\/th><\/tr>\r\n      <\/thead>\r\n      <tbody>\r\n        <tr>\r\n          <td class=\"doc-num\">5.1<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Business Bank Account Details<\/div>\r\n            <div class=\"doc-note\">IBAN, bank name, branch, and account name. Must match the registered business name exactly. Required for any CT refund processing.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">Bank letterhead \/ statement<\/td>\r\n          <td><span class=\"tag tag-m\">Mandatory<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">5.2<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Business Email Address<\/div>\r\n            <div class=\"doc-note\">Active email for EmaraTax. All FTA CT notices, TAN issuance, and return reminders will be sent to this address. Must be accessible by the authorised signatory.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">Written<\/td>\r\n          <td><span class=\"tag tag-m\">Mandatory<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">5.3<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">UAE Mobile Number<\/div>\r\n            <div class=\"doc-note\">Active UAE mobile number for OTP verification during EmaraTax registration. Must be available at the time of online registration.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">UAE number<\/td>\r\n          <td><span class=\"tag tag-m\">Mandatory<\/span><\/td>\r\n        <\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n  <\/div>\r\n\r\n  <!-- SECTION 6: FREE ZONE SPECIFIC -->\r\n  <div class=\"section-block\">\r\n    <div class=\"section-header\">\r\n      <div class=\"section-num\">06<\/div>\r\n      <div>\r\n        <div class=\"section-title\">Free Zone Entity \u2014 Qualifying Free Zone Person (QFZP)<\/div>\r\n        <div class=\"section-desc\">Additional documents required for Free Zone entities seeking to apply the 0% Qualifying Income rate<\/div>\r\n      <\/div>\r\n    <\/div>\r\n\r\n    <div class=\"note-box\">\r\n      <strong>QFZP Status:<\/strong> Free Zone entities may qualify for a 0% CT rate on Qualifying Income if they meet the conditions under Article 18 of the CT Law \u2014 including adequate substance, qualifying activities, non-qualifying revenue below the de minimis threshold, and audited financial statements. QFZP status must be actively maintained and is assessed each tax period.\r\n    <\/div>\r\n    <br>\r\n    <table class=\"doc-table\">\r\n      <thead>\r\n        <tr><th>#<\/th><th>Document<\/th><th>Format \/ Notes<\/th><th>Tag<\/th><\/tr>\r\n      <\/thead>\r\n      <tbody>\r\n        <tr>\r\n          <td class=\"doc-num\">6.1<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Free Zone Licence confirming Qualifying Activities<\/div>\r\n            <div class=\"doc-note\">The licence must reflect activities that fall within the FTA's list of Qualifying Activities (e.g. manufacturing, fund management, ship operations, headquarters services, treasury, distribution in Designated Zones).<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 Current licence<\/td>\r\n          <td><span class=\"tag tag-m\">Mandatory<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">6.2<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Audited Financial Statements<\/div>\r\n            <div class=\"doc-note\">QFZP status requires audited financials \u2014 this is a hard legal requirement under the CT Law. Unaudited or management accounts do not satisfy this condition.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 Audited \u00b7 IFRS<\/td>\r\n          <td><span class=\"tag tag-m\">Mandatory<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">6.3<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Substance Evidence \u2014 Employees, Office, Operations<\/div>\r\n            <div class=\"doc-note\">Evidence of adequate substance in the Free Zone: employee contracts, payroll records, office lease, operational records demonstrating core income-generating activities are conducted within the zone.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">Various<\/td>\r\n          <td><span class=\"tag tag-m\">Mandatory<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">6.4<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Revenue Breakdown \u2014 Qualifying vs Non-Qualifying Income<\/div>\r\n            <div class=\"doc-note\">Schedule showing revenue split between Qualifying and Non-Qualifying income. Non-qualifying revenue must remain below the de minimis threshold (lower of AED 5M or 5% of total revenue) to maintain QFZP status.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">Excel \/ Accounting schedule<\/td>\r\n          <td><span class=\"tag tag-m\">Mandatory<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">6.5<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Related Party Transaction Schedule<\/div>\r\n            <div class=\"doc-note\">Transactions with related parties and connected persons must be conducted at arm's length. A schedule of related party revenues and costs is required to assess qualifying income treatment and transfer pricing exposure.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">Excel \/ Schedule<\/td>\r\n          <td><span class=\"tag tag-r\">Recommended<\/span><\/td>\r\n        <\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n  <\/div>\r\n\r\n  <!-- SECTION 7: RELATED PARTY & TRANSFER PRICING -->\r\n  <div class=\"section-block\">\r\n    <div class=\"section-header\">\r\n      <div class=\"section-num\">07<\/div>\r\n      <div>\r\n        <div class=\"section-title\">Related Party &amp; Transfer Pricing Documents<\/div>\r\n        <div class=\"section-desc\">Required where the entity has transactions with related parties or connected persons<\/div>\r\n      <\/div>\r\n    <\/div>\r\n    <table class=\"doc-table\">\r\n      <thead>\r\n        <tr><th>#<\/th><th>Document<\/th><th>Format \/ Notes<\/th><th>Tag<\/th><\/tr>\r\n      <\/thead>\r\n      <tbody>\r\n        <tr>\r\n          <td class=\"doc-num\">7.1<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Group Structure \/ Ownership Chart<\/div>\r\n            <div class=\"doc-note\">Corporate structure diagram showing all related parties, subsidiaries, parent companies, and connected persons with ownership percentages. Required for all entities with group connections.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \/ PowerPoint<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">7.2<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Intercompany Agreements<\/div>\r\n            <div class=\"doc-note\">All agreements governing related party transactions \u2014 management fee agreements, loan agreements, IP licensing, service agreements, and supply contracts. Must be in writing and reflect arm's length terms.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 Signed copies<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">7.3<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Transfer Pricing Disclosure Form (TPDF)<\/div>\r\n            <div class=\"doc-note\">Mandatory for entities with related party transactions exceeding prescribed thresholds. Must be filed with the CT return. Requires disclosure of transaction values, methods applied, and arm's length justification.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">EmaraTax submission<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">7.4<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Transfer Pricing Local File<\/div>\r\n            <div class=\"doc-note\">Required where total related party transactions exceed AED 40 million in the tax period. Must document the arm's length nature of each material transaction with functional analysis and benchmarking.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 TP report<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">7.5<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Master File<\/div>\r\n            <div class=\"doc-note\">Required for entities that are members of a multinational group with consolidated group revenue exceeding AED 3.15 billion. Describes the global business, value chain, and TP policies of the group.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">PDF \u00b7 TP Master File<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n  <\/div>\r\n\r\n  <!-- SECTION 8: SPECIAL \/ SECTOR-SPECIFIC -->\r\n  <div class=\"section-block\">\r\n    <div class=\"section-header\">\r\n      <div class=\"section-num\">08<\/div>\r\n      <div>\r\n        <div class=\"section-title\">Exempt Persons &amp; Special Registration Scenarios<\/div>\r\n        <div class=\"section-desc\">Documents required for entities seeking exemption or registering under special CT provisions<\/div>\r\n      <\/div>\r\n    <\/div>\r\n    <table class=\"doc-table\">\r\n      <thead>\r\n        <tr><th>#<\/th><th>Document<\/th><th>Applicable To<\/th><th>Tag<\/th><\/tr>\r\n      <\/thead>\r\n      <tbody>\r\n        <tr>\r\n          <td class=\"doc-num\">8.1<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Government Entity \/ Government Controlled Entity Confirmation<\/div>\r\n            <div class=\"doc-note\">Letter or decree confirming status as a Government Entity or Government Controlled Entity under Article 7 of the CT Law. These entities are exempt from CT.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">Government entities<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">8.2<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Qualifying Public Benefit Entity (QPBE) Documentation<\/div>\r\n            <div class=\"doc-note\">Cabinet Decision listing, constitutional documents, and evidence of public benefit activities. QPBEs listed in Cabinet decisions are exempt from CT.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">Charities \/ NPOs<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">8.3<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Qualifying Investment Fund Documentation<\/div>\r\n            <div class=\"doc-note\">Regulatory approval, fund prospectus, and investor details for funds seeking QIF exempt status. Must demonstrate investors are not concentrating to avoid CT through the fund structure.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">Investment funds<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">8.4<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Natural Person Business Activity Evidence<\/div>\r\n            <div class=\"doc-note\">For natural persons conducting business in the UAE \u2014 evidence that annual business turnover exceeds AED 1 million (mandatory registration threshold for natural persons under CT Law).<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">Natural persons<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">8.5<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Small Business Relief Election Evidence<\/div>\r\n            <div class=\"doc-note\">For entities electing Small Business Relief (SBR) \u2014 revenue must not exceed AED 3 million per tax period. Revenue schedule confirming eligibility must be maintained. SBR election is made in the CT return, not at registration.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">Revenue schedule<\/td>\r\n          <td><span class=\"tag tag-r\">Recommended<\/span><\/td>\r\n        <\/tr>\r\n        <tr>\r\n          <td class=\"doc-num\">8.6<\/td>\r\n          <td>\r\n            <div class=\"doc-name\">Tax Group Application Documents<\/div>\r\n            <div class=\"doc-note\">For CT Tax Group formation \u2014 parent must hold 95%+ ownership of subsidiaries. Required: ownership evidence for each member, financial statements, and a designated representative member appointment letter.<\/div>\r\n          <\/td>\r\n          <td class=\"doc-format\">CT group applicants<\/td>\r\n          <td><span class=\"tag tag-c\">Conditional<\/span><\/td>\r\n        <\/tr>\r\n      <\/tbody>\r\n    <\/table>\r\n\r\n    <div class=\"note-box\">\r\n      <strong>Note on Small Business Relief:<\/strong> SBR is available to resident taxable persons with revenue not exceeding AED 3 million per tax period (for tax periods ending on or before 31 December 2026 per current Cabinet Decision). Entities electing SBR are treated as having no taxable income. The election must be made in the CT return \u2014 not at registration stage. However, revenue eligibility documentation should be prepared at registration to confirm availability of the relief.\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <hr class=\"gold-divider\">\r\n\r\n  <!-- SECTION 9: CONTACT -->\r\n  <div class=\"section-block\" id=\"contact\">\r\n    <div class=\"section-header\">\r\n      <div class=\"section-num\">09<\/div>\r\n      <div>\r\n        <div class=\"section-title\">Register Your Business \u2014 Contact AL SAQR<\/div>\r\n        <div class=\"section-desc\">Send your documents via WhatsApp or Email \u2014 our team will review, advise, and manage your CT registration end-to-end<\/div>\r\n      <\/div>\r\n    <\/div>\r\n\r\n    <div class=\"contact-section\">\r\n      <div class=\"contact-header\">\r\n        <div class=\"contact-header-title\">Ready to Register for <span>Corporate Tax?<\/span><\/div>\r\n        <div class=\"contact-header-sub\">Gather your documents from the checklist above and contact us. Our team will conduct a full entity review, confirm your CT obligations, advise on Free Zone QFZP eligibility, and complete your EmaraTax registration from start to finish.<\/div>\r\n      <\/div>\r\n\r\n      <div class=\"contact-body\">\r\n        <div class=\"contact-cards\">\r\n\r\n          <div class=\"wa-card\">\r\n            <div class=\"wa-icon\">\ud83d\udcac<\/div>\r\n            <div class=\"wa-title\">Send via WhatsApp<\/div>\r\n            <div class=\"wa-sub\">Fastest response \u2014 CT queries answered within 2 business hours<\/div>\r\n            <div class=\"wa-number\">+971 55 316 7569<\/div>\r\n            <a href=\"https:\/\/wa.me\/971553167569?text=Hello%20AL%20SAQR%2C%20I%20need%20help%20with%20UAE%20Corporate%20Tax%20Registration.%20Please%20advise.\" class=\"wa-btn\" target=\"_blank\">\r\n              \ud83d\udcf2 Open WhatsApp Chat\r\n            <\/a>\r\n            <div class=\"wa-steps\">\r\n              <div class=\"wa-step\">\r\n                <div class=\"wa-step-num\">1<\/div>\r\n                <div>Click above or save <strong>+971 55 316 7569<\/strong> to your contacts<\/div>\r\n              <\/div>\r\n              <div class=\"wa-step\">\r\n                <div class=\"wa-step-num\">2<\/div>\r\n                <div>Message: <em>\"I need Corporate Tax registration help\"<\/em><\/div>\r\n              <\/div>\r\n              <div class=\"wa-step\">\r\n                <div class=\"wa-step-num\">3<\/div>\r\n                <div>Attach your Trade Licence and relevant documents from this checklist<\/div>\r\n              <\/div>\r\n              <div class=\"wa-step\">\r\n                <div class=\"wa-step-num\">4<\/div>\r\n                <div>We'll confirm your CT obligations and next steps within 2 business hours<\/div>\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n          <div class=\"email-card\">\r\n            <div class=\"email-icon\">\u2709\ufe0f<\/div>\r\n            <div class=\"email-title\">Send via Email<\/div>\r\n            <div class=\"email-sub\">For complete document packages and formal CT engagement requests<\/div>\r\n            <div class=\"email-addr\">info@vataccount.com<\/div>\r\n            <a href=\"mailto:info@vataccount.com?subject=Corporate%20Tax%20Registration%20-%20%5BYour%20Company%20Name%5D&body=Dear%20AL%20SAQR%20Team%2C%0A%0AI%20would%20like%20to%20proceed%20with%20UAE%20Corporate%20Tax%20Registration%20for%20my%20business.%0A%0ACompany%20Name%3A%20%0ATrade%20Licence%20No.%3A%20%0AEntity%20Type%20(Mainland%20%2F%20Free%20Zone%20%2F%20Branch)%3A%20%0AFinancial%20Year%20End%3A%20%0AContact%20Number%3A%20%0A%0AI%20have%20attached%20the%20required%20documents%20as%20per%20your%20checklist.%0A%0AKind%20regards%2C\" class=\"email-btn\" target=\"_blank\">\r\n              \ud83d\udce7 Send Email Now\r\n            <\/a>\r\n            <div class=\"email-steps\">\r\n              <div class=\"email-step\">\r\n                <div class=\"email-step-num\">1<\/div>\r\n                <div>Click above \u2014 a pre-filled email opens in your mail app<\/div>\r\n              <\/div>\r\n              <div class=\"email-step\">\r\n                <div class=\"email-step-num\">2<\/div>\r\n                <div>Add your company name, entity type, and financial year end<\/div>\r\n              <\/div>\r\n              <div class=\"email-step\">\r\n                <div class=\"email-step-num\">3<\/div>\r\n                <div>Attach documents as PDFs \u2014 we'll review and confirm gaps<\/div>\r\n              <\/div>\r\n              <div class=\"email-step\">\r\n                <div class=\"email-step-num\">4<\/div>\r\n                <div>Formal CT registration engagement proposal sent within 1 business day<\/div>\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        <\/div>\r\n\r\n        <div class=\"subject-box\">\r\n          <div class=\"subject-label\">\ud83d\udccc Recommended Email Subject Lines<\/div>\r\n          <div class=\"subject-line\">\r\n            <span class=\"subject-prefix\">CT Registration \u2014<\/span>\r\n            <span class=\"subject-text\">[Company Name] | [Mainland \/ Free Zone] | Licence No. [XXXXX]<\/span>\r\n          <\/div>\r\n          <div class=\"subject-line\">\r\n            <span class=\"subject-prefix\">Corporate Tax Query \u2014<\/span>\r\n            <span class=\"subject-text\">[Company Name] | QFZP Eligibility \/ Small Business Relief<\/span>\r\n          <\/div>\r\n          <div class=\"subject-line\">\r\n            <span class=\"subject-prefix\">CT Compliance Review \u2014<\/span>\r\n            <span class=\"subject-text\">[Company Name] | Financial Year End [Date]<\/span>\r\n          <\/div>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n\r\n    <div class=\"notice-box\" style=\"margin-top:20px;\">\r\n      <div class=\"notice-title\">\u2696\ufe0f Important Notice<\/div>\r\n      <div class=\"notice-text\">\r\n        This checklist is prepared by AL SAQR Accounting &amp; Bookkeeping based on UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022), applicable Cabinet and Ministerial Decisions, and FTA EmaraTax registration requirements as at June 2026. Document requirements may vary based on your specific entity structure, sector, and registration scenario. This checklist does not constitute formal tax or legal advice. For a tailored CT obligation assessment, contact AL SAQR directly. All client documents are handled with strict confidentiality.\r\n      <\/div>\r\n    <\/div>\r\n\r\n  <\/div>\r\n\r\n<\/div>\r\n\r\n<!-- FOOTER -->\r\n<div class=\"footer\">\r\n  <div>\r\n    <div style=\"background:#FFFFFF;border-radius:6px;padding:6px 12px;display:inline-block;margin-bottom:8px;border:1px solid var(--border);\">\r\n      <img decoding=\"async\" src=\"https:\/\/vataccount.com\/corporate-tax\/wp-content\/uploads\/2025\/07\/Logo-png-1024x307.png\" style=\"width: 150px;\">\r\n<\/div>\r\n    <div style=\"font-size:11px;color:#888;margin-top:4px;\">UAE VAT \u00b7 Corporate Tax \u00b7 E-Invoicing \u00b7 Accounting<\/div>\r\n    <div style=\"margin-top:8px;display:flex;gap:12px;\">\r\n      <a href=\"https:\/\/wa.me\/971553167569\" target=\"_blank\" style=\"background:#25D366;color:white;font-size:11px;font-weight:700;padding:5px 12px;border-radius:4px;text-decoration:none;\">\ud83d\udcac WhatsApp<\/a>\r\n      <a href=\"mailto:info@vataccount.com\" style=\"background:#1565C0;color:white;font-size:11px;font-weight:700;padding:5px 12px;border-radius:4px;text-decoration:none;\">\u2709\ufe0f Email Us<\/a>\r\n    <\/div>\r\n  <\/div>\r\n  <div class=\"footer-contact\">\r\n    <div><a href=\"https:\/\/www.vataccount.com\">www.vataccount.com<\/a><\/div>\r\n    <div><a href=\"mailto:info@vataccount.com\">info@vataccount.com<\/a><\/div>\r\n    <div>+971 55 316 7569<\/div>\r\n    <div style=\"margin-top:6px;font-size:10px;color:#666;\">\u00a9 AL SAQR Accounting &amp; 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